Transparency in Central Bank Financial Statement Disclosures

Kenneth Sullivan

No 2000/186, IMF Working Papers from International Monetary Fund

Abstract: The IMF’s development of the code of good practices on transparency in monetary and financial policies and introduction of safeguard assessments has increased the importance of the transparency of the disclosures found in central bank financial statements. This study looks at the disclosure requirements for central banks under International Accounting Standards and provides practical guidance for those responsible for preparing central bank financial statements.

Keywords: WP; foreign currency; profit and loss account; interest rate; financial risk; accounting standard; central bank; financial statements; disclosure; transparency; IAS; cash flow; market price; financial statement user; Currencies; Personal income; Accounting standards; Asia and Pacific; Global (search for similar items in EconPapers)
Pages: 132
Date: 2000-11-01
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